Abstract: This article poses the question: are there cultural limits to tourism? It argues that tourism is a culture industry in the sense that it markets cultural products to tourists as cultural experiences. The three elements of tourism as culture are: the cultural foundations of tourism products, the sophistication of tourists’ perceptions and experiences of tourist cultures, and the cultural consequences of tourism development on resident communities. Yet these aspects are usually treated in a tokenistic way in favour of economic and environmental considerations, ignoring the cultural consequences of major changes to destination communities as a result of tourist development. This article proposes that the changes and consequences of tourism on the culture of destinations and on the culture of tourists should be central to debates about sustainable tourism development. The article proposes a number of conditions or indicators to identify the matrix of impacts of tourism from which acceptable and unacceptable limits can be determined. The use of these indicators should be central to planning, management and monitoring practices to achieve sustainable tourism.